This paper focuses on a range of technical tax issues that arise in sale and purchase of business transactions. It reflects on the presenter's experience in dealing with tax issues in a wide range of corporate and SME transactions. Topics covered include:
Share sales and acquisitions
tax due diligence: elections, clean exits and warranties
availability of CGT concessions
dealing with consolidated groups
Asset sales and acquisitions
WIP, debtors, IP (Tax vs non tax IP), IP and goodwill - apportionment issues
restraint of trade payments
Stamp duty issues
plant and equipment
proposed abolition on non-real property transactions.
Paul Tanti is a Partner in the Thomson Geer Lawyers tax team and has a wide range of experience in providing taxation and commercial advice to a variety of clients. Paul also advises a number of legal and accounting firms on all areas of federal and state taxation law and related commercial matters.
- Current at
10 February 2016
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.